Download or read book Green Taxation in Question written by C. Daugbjerg and published by Springer. This book was released on 2001-10-16 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental economists have in general paid little or no attention to the political context within which green taxation would be introduced. In order to understand the real-life politics of green taxation, it is necessary to establish which political constraints determine the actual design of green taxes. Daugbjerg and Svendsen identify rent-seeking, party politics, and policy networks as the three main constraints in environmental regulation. This analysis forms the basis of policy recommendations on the future design of green taxation and international permit trading. Even though these policy recommendations are second best in strict economic terms, they are the best economic designs given that they must be politically feasible.

Download or read book Handbook of Research on Environmental Taxation written by Janet E. Milne and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.

Download or read book Green Taxation and Environmental Sustainability written by Lawrence A. Kreiser and published by Edward Elgar Publishing. This book was released on 2012 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Green Taxation and Environmental Sustainability explores the critical issue of how taxes can be applied across relevant environmental issues _ including transport, nuclear power, and water and waste management _ to achieve sustainability. Containing topical chapters written by environmental experts, the book covers a number of key issues, including interaction of biofuels and EU state aid rules; territorial differences for transport fuel demand; electric vehicles, taxation and electricity transmission; public policy issues on the disposal of high-level radioactive waste in Japan; landfill and waste incineration taxes; and many other topics. This insightful study will appeal to policy makers in government, as well as to students and academics in environmental law, environmental economics and environmental sustainability.

Download or read book Green Taxation in East Asia written by Richard Cullen and published by Edward Elgar Publishing. This book was released on 2011 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: ''The broad sweep of "green taxation" pollution, carbon, resource and land taxes, and tax incentives for environmental goals makes it complex to analyse. Green Taxation in East Asia is a timely and valuable comparative contribution to an expanding literature. Its scholarly country studies show how green taxes aim to modify behaviour, correct externalities, regulate, or raise revenue. As environmental policy and tax policy move closer together, green taxes become feasible, but are always, as the editors say, "shaped by local political, economic and social circumstances".'' Miranda Stewart, University of Melbourne, Australia ''In today''s world, environmental challenges grow apace and the impact of taxation measures on these will prove critical. Green Taxation in East Asia addresses those challenges. It draws on world-wide experiences (including those from North America and the EU) by analysing and critiquing how green taxation can inform, develop and implement environmental policies in East Asia (and beyond). This is not a sterile tax debate. The authors of this work, all leading scholars in their respective jurisdictions, combine economic, social and local political perspectives on what should work and what should not. The debate is too important to ignore in a world where Kyoto seems a long way from Washington, the fragrant harbour is no longer, and even in the lands down-under, long white clouds and pristine beaches are no longer taken for granted. Taxation is not a panacea for curing environmental ills; but it is, as this book admirably shows, part of the answer.'' Andrew Halkyard, University of Hong Kong ''The right of East Asia to grow its economy and provide its citizens with living standards enjoyed elsewhere is as undeniable as the risk to the global environment from this growth. A volume that contrasts current initiatives in China and Hong Kong to reduce that risk with lessons from international experience presented by leading international experts from four continents, is more than just timely; it can make a key contribution to the development of contemporary thinking on taxation and the environment. This work fits the bill perfectly.'' Rick Krever, Monash University, Australia ''The authors of the jurisdictional chapters in this book are, of necessity, more focussed on analyzing the interaction, today between taxation (and related fiscal measures) and the environment. From these studies it is clear that a great deal is amiss in the way this interface works at present across all the jurisdictions under review. But this research also shows positive steps being taken and great scope for further, positive tax policy development. We can see from this research how smart policy innovation can start right now and also how it can build better foundations for the introduction of more comprehensive, globally effective policy frameworks such as those advanced by Hansen and Sandor. Time is of the essence. The scholarship in this volume shows that lawyers and tax experts are engaged in finding solutions. Can green taxation make a difference? The answer is a resounding "yes".'' From the foreword by Christine Loh The core concern of this book is the potential use of taxation and related measures to foster climate-helpful, large-scale change within East Asia. The contributing authors examine key issues such as how Greater China, for instance, confronts severe environmental problems which are a direct product of several decades of remarkable economic growth. The detailed analysis in this book identifies a range of green taxation guidelines for East Asia as it seeks to drive down striking levels of environmental degradation and tackle the climate change challenge. Addressing an important need in the public policy debate, this book will appeal to academics, students, government policymakers, regulators and practitioners in environmental law, taxation law and policy, as well as, comparative environmental law and comparative taxation law and policy. Public policy commentators and journalists with an interest in the above areas will also find this book worthwhile and informative.

Download or read book The Public Choise Problem of Green Taxation written by Lene Hjøllund and published by . This book was released on 1998 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Environmental Taxes and Green Tax Reform written by Organisation for Economic Co-operation and Development. Environment Policy Committee and published by . This book was released on 1997 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most OECD countries have introduced various ecotaxes, but only a few are implementing comprehensive green tax reforms. This report reviews the 1997 situation and the lessons which can be drawn e.g. as to the competitiveness, social equity and employment implications of green taxes.

Download or read book Green Taxes and Incentive Policies written by Glenn P. Jenkins and published by . This book was released on 1994 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Governance by Green Taxes written by Mikael Skou Andersen and published by . This book was released on 1994 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Andersen (environmental policy research, University of Aarhus, Denmark) examines how green taxes have worked in practice, and tests the effectiveness of economic instruments. He compares the water policies of Denmark, France, Germany, and the Netherlands and demonstrates how green taxes have made pollution prevention pay and promoted the ecological modernization of industry. He discusses the shortcomings of partial equilibrium theory. Distributed in the US by St. Martin's Press. Annotation copyright by Book News, Inc., Portland, OR

Download or read book Green Taxes written by Runar Brännlund and published by Edward Elgar Publishing. This book was released on 1999 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the possibility that ecological tax reform in Denmark, Norway, and Sweden could achieve a greener environment, increase tax revenues, and lower levels of unemployment. The analysis encompasses theoretical and empirical levels, looking at the social costs of such taxes, the impacts of a Swedish carbon tax as seen in a static numerical model, and taxes on nitrogen and fertilizer. Finds that the level of unemployment cannot be reduced by revenue-neutral environmental taxes without any social costs, and more broadly, that there are no easy ways to achieve full employment, a budget surplus, and environmental sustainability. However, suggests that further research may open possibilities. The eight studies are from a September 1995 workshop in Stockholm. Annotation copyrighted by Book News, Inc., Portland, OR

Download or read book Green Taxation as a Variable Inducting the Development of the Ecological Existential Minimum written by Roney Sandro Freire Corrêa and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article aims to address the issue of environmental taxation as an element inducing the development of the ecological existential minimum, from the theory of fundamental rights, covering the content of human dignity in accordance with environmental sustainability.This minimum finds its limitation in freedom and budgetary costs, but projects the State to the duty to achieve the protection of the most vulnerable, both through human dignity and in the permanent rescue of citizenship, under penalty of deepening the deficit of environmental sustainability. Specifically in the Brazilian case, it stands out for its perplexity. In 2021, according to data from the Brazilian Institute of Geography and Statistics (IBGE), there were more than 13 million people in extreme poverty and almost 52 million in poverty.In this way, the acceleration of the entropy process of the economic system becomes an insult, condemning a large part of this population to the margins of human dignity, consequently evidencing itself in several environmental problems.By giving an environmental dimension to the existential minimum, the main objective of this research is to verify if environmental taxation can be one of the contributions to promote this inclusion and guarantee a healthy environment. The central question is whether environmental taxation will be able to protect the existential ecological minimum?The result of the research is to understand that the role of environmental taxation is a means of providing the existing relationship between sustainable development and the ecological existential minimum and in this way, it will successfully achieve its purpose, however, it will lack the necessary mechanisms to promote income redistribution, reserved merely for budgetary instruments.The methodology used was the inductive method, made possible through bibliographic research techniques.

Download or read book The Green Paradox written by Hans-Werner Sinn and published by MIT Press. This book was released on 2012-02-03 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: A leading economist develops a supply-side approach to fighting climate change that encourages resource owners to leave more of their fossil carbon underground. The Earth is getting warmer. Yet, as Hans-Werner Sinn points out in this provocative book, the dominant policy approach—which aims to curb consumption of fossil energy—has been ineffective. Despite policy makers' efforts to promote alternative energy, impose emission controls on cars, and enforce tough energy-efficiency standards for buildings, the relentlessly rising curve of CO2 output does not show the slightest downward turn. Some proposed solutions are downright harmful: cultivating crops to make biofuels not only contributes to global warming but also uses resources that should be devoted to feeding the world's hungry. In The Green Paradox, Sinn proposes a new, more pragmatic approach based not on regulating the demand for fossil fuels but on controlling the supply. The owners of carbon resources, Sinn explains, are pre-empting future regulation by accelerating the production of fossil energy while they can. This is the “Green Paradox”: expected future reduction in carbon consumption has the effect of accelerating climate change. Sinn suggests a supply-side solution: inducing the owners of carbon resources to leave more of their wealth underground. He proposes the swift introduction of a “Super-Kyoto” system—gathering all consumer countries into a cartel by means of a worldwide, coordinated cap-and-trade system supported by the levying of source taxes on capital income—to spoil the resource owners' appetite for financial assets. Only if we can shift our focus from local demand to worldwide supply policies for reducing carbon emissions, Sinn argues, will we have a chance of staving off climate disaster.

Download or read book The Public Choice Problem of Green Taxation written by Lene Hjøllund and published by . This book was released on 1998 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Green Taxation in Non OECD Countries written by and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a very clear need to better understand the impacts of environmental taxation in non-OECD countries. Environmental taxes have the potential to deliver multiple benefits by addressing the economic drivers behind the environmental challenges facing non-OECD countries, enhancing efficient use of resources, and mobilising revenue. However, information in the public domain is relatively sparse, and scientific research on environmental taxes in low- and middle-income countries (LMICs), aside from carbon-energy taxes and other carbon pricing mechanisms, has been rather limited. In view of this, this report collates the results of a literature review conducted in 2022 and 2023 on environmental taxation in non-OECD countries, focussing on environmental taxes that are not carbonenergy taxes, as for these measures a great deal of evidence is already available in the public domain. The report also includes the results of five "deep dives" to examine five environmental tax instruments in depth in Ghana, Guyana, Morocco, Viet Nam and Zambia. The report sets out to identify data on green tax impacts where it exists, and to undertake thorough research into these taxes in non-OECD countries. Ultimately, it is hoped that this research can inform development cooperation organisations and policymakers in non-OECD countries on how best to design environmental taxes, avoid pitfalls, and manage potential trade-offs between social equity, environmental effectiveness and domestic revenue mobilisation (DRM). Building on the literature review and deep dives, the report sets out to draw together lessons learned from existing environmental tax instruments, and to identify best and less good practices in their implementation. It also aims to highlight possible ways forward for the European Commission to engage in international policy dialogue with organisations and platforms working on environmental taxation, and to engage in a more targeted way at the national level, through EU in-country delegations. The literature review revealed the data gaps and need for further research on environmental taxation in the context of non-OECD countries, to create a robust evidence base and foster a better understanding of the impacts and interactions of environmental taxes (4.1). It also unearthed a number of measures that existed on paper but for which very little or no evidence or information could be found in the public domain.

Download or read book The public choice problem of green taxation written by Lene Hjøllund and published by . This book was released on 1998 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Environmentally Related Taxes in OECD Countries Issues and Strategies written by OECD and published by OECD Publishing. This book was released on 2001-10-05 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of sectoral competitiveness -- and ways to overcome them.

Download or read book Implementing a US Carbon Tax written by Ian Parry and published by Routledge. This book was released on 2015-02-11 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the future extent and effects of global climate change remain uncertain, the expected damages are not zero, and risks of serious environmental and macroeconomic consequences rise with increasing atmospheric greenhouse gas concentrations. Despite the uncertainties, reducing emissions now makes sense, and a carbon tax is the simplest, most effective, and least costly way to do this. At the same time, a carbon tax would provide substantial new revenues which may be badly needed, given historically high debt-to-GDP levels, pressures on social security and medical budgets, and calls to reform taxes on personal and corporate income. This book is about the practicalities of introducing a carbon tax, set against the broader fiscal context. It consists of thirteen chapters, written by leading experts, covering the full range of issues policymakers would need to understand, such as the revenue potential of a carbon tax, how the tax can be administered, the advantages of carbon taxes over other mitigation instruments and the environmental and macroeconomic impacts of the tax. A carbon tax can work in the United States. This volume shows how, by laying out sound design principles, opportunities for broader policy reforms, and feasible solutions to specific implementation challenges.

Download or read book Energy Sustainability and the Environment written by Fereidoon Sioshansi and published by Elsevier. This book was released on 2011-06-02 with total page 641 pages. Available in PDF, EPUB and Kindle. Book excerpt: The complexity of carbon reduction and economic sustainability is significantly complicated by competing aspects of socioeconomic practices as well as legislative, regulatory, and scientific requirements and protocols. An easy to read and understand guide, Sioshansi, along with an international group of contributors, moves through the maze of carbon reduction methods and technologies, providing steps and insights to meet carbon reduction requirements and maintaining the health and welfare of the firm. The book’s three part treatment is based on a clear and rigorous exposition of a wide range of options to reduce the carbon footprint Part 1 of the book, Challenge of Sustainability, examines the fundamental drivers of energy demand – economic growth, the need for basic energy services, and the interdependence of economic, political, environmental, social, equity, legacy and policy issues. Part 2 of the book, Technological Solutions, examines how energy can be used to support basic energy service needs of homes, commercial and industrial facilities and for other applications. Part 3 of the book, case studies, covers a number of innovative projects, initiatives, concepts or self-imposed targets in different parts of the world with the aim of significantly reducing energy use and carbon footprint of a company, a community, a city or an entire country. There was a widespread recognition among environmental engineers and energy economist of the importance of carbon reduction while sustaining the firm’s economic growth. The only book to bring together both subjects into one easy to understand reference, Carbon Reduction and Economic Sustainability not only clearly explains which option has the lowest energy/carbon footprint but also which option would better suit the business in question. This includes carbon reduction for residential, transport, industrial and public sectors. The only book to clearly explain the economic and environmental engineering aspects of carbon reduction. Case studies taken from a number of international projects. Carbon reduction options for all sectors of society. The role of the planning system in carbon reduction.